IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 12.12.2025 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.20179 & 20180 of 2023 M.Narayanan ... Petitioner Vs.

1. Chennai Metropolitan Water and Sewerage Board Represented by its Managing Director No.1, Pumping Station Road, Chinthadripet Chennai – 600002.

2. Area Engineer – VII, Chennai Metropolitan Water and Sewerage Board New Area 07 Office, No.1, T.S.Krishna Nagar Chennai – 600037.

3. Senior Accounts Officer Chennai Metropolitan Water and Sewerage Board New Area 07 Office, No.1, T.S.Krishna Nagar Chennai – 600037. ... Respondents Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the demand notice issued by the 2^nd respondent dated 25.05.2023 bearing No.CMWSSB/Area.VII/B&C/W&S/Charges/CC/SPI/2022 and quash the same and consequently direct the respondents to permit the petitioner to pay Rs.1500/- towards water tax/charge and Rs.145/- towards sewerage tax/charge for every 6 months on par with other residents in Parisalai, Mogappair Area with effect from February 2021.

For Petitioner : M/s.Ramapriya Gopalakrishnan in both W.Ps For Respondents : Mrs.Vijayalakshmi in both W.Ps Standing Counsel

ORDER

This is the second round of litigation before this Court.

2. Earlier, the petitioner approached this Court for a Certiorarified Mandamus in W.P.No.24743 of 2022 to quash the Demand Notice dated 12.08.2021 issued by the 3^rd respondent. By an Order dated 15.09.2022, this Court disposed of the aforesaid writ petition with the following observations:-

“4. Thus, Mandamus is issued to R2 to consider and dispose the representation of the petitioner dated 28.03.2022 within a period of six (6) weeks from date of receipt of a copy of this order, after hearing the petitioner. As far as the demand is concerned, seeing as no legal infirmity is made out in regard to the same, the notice is upheld and this writ petition is dismissed, though with liberty, as set out above. No costs.

Connected miscellaneous petition is closed.”

3. Pursuant to the aforesaid order of this Court in W.P.No.24743 of

2022 and pursuant to the contempt petition filed by the petitioner in Cont.P.No.941 of 2023, the impugned order was passed on 25.05.2023. By the impugned order, the petitioner was called upon to pay a sum of Rs.1,73,623/- being Water & Sewerage Tax and Charges up to April 2023.

4. A reading of the impugned order indicates that the demand pertains to the period starting from February 2021. The impugned order itself records that the meter that was fixed on 17.02.2021 at the petitioner’s premises was removed on 22.10.2021 based on the petitioner’s compliant that the meter was not functioning properly.

5. The impugned order also indicates that the demand was made without a meter being fixed at the petitioner’s premises, after it was removed on 22.10.2021. Thus, it is clear that the demand for the period after October 2021 was not based on a meter readings, as no meter was available in the petitioner’s premises during that period.

6. The petitioner appears to have been paying Water & Sewerage Tax and Charges at the pre-existing rate pursuant to the Order dated 15.09.2022 of this Court in W.P.No.24743 of 2022.

7. The records reveal that the petitioner was assessed by the Corporation for property tax for possessing the following properties.

8. As per the provisions of the Chennai Metropolitan Water Supply and Sewerage Service Charges (Levy and Collection) Regulation, 1978, the petitioner’s premises is to be classified as “partly commercial” within the meaning of the Regulations there under:-

“4. “Commercial Premises” means -

(i) Irrespective of consumption of water, premises used fully for business, commercial complexes, trade, commerce, building purposes fall under this category;

(ii) Premises used fully or partly as Theatres, Hotels, Boarding Houses, Lodges, Clubs, Private Hospitals, Private Hostels, Kalyana mandapams, Clinics with in-patien